随着市场经济体制的建立和改革开放不断深入，国民经济的总体分配格局发生了很大的变化。个人收入水平提高很快。各种渠造的个人应税所得日益增多。为了适应发展社会主义市场经济的要求，重视和加强个人所得税的征管已刻不容缓。但是个人所得税的征管是一项难度较大的工作，一 With the establishment of the market economy system and the deepening of the reform and opening up, the overall pattern of the national economy has undergone great changes. Personal income levels improve rapidly. Various channels of personal taxable income is increasing. In order to meet the requirements of developing a socialist market economy, it is imperative to pay attention to and strengthen the collection of personal income tax. However, the collection of personal income tax is a more difficult task, one